นโยบายภาษีในการควบคุมมลพิษและผลกระทบที่มีต่ออุตสาหกรรมของไทย

• Main Author: ยุวดี คาดการณ์ไกล
• Other Authors: ตีรณ พงศ์มฆพัฒน์
• Format: Theses and Dissertations
• Language: Thai
• Published: จุฬาลงกรณ์มหาวิทยาลัย 1992
• Subjects: พิกัดอัตราศุลกากร; มลพิษทางอากาศ; การป้องกันมลพิษ; ภาษี > วิจัย; อุตสาหกรรม > แง่สิ่งแวดล้อม; สิ่งแวดล้อม > ภาษีควบคุมมลพิษ
• Online Access: https://digiverse.chula.ac.th/Info/item/dc:64951
• Institution: Chulalongkorn University

This study aims at assessing the impacts of tax policies for hazardous waste control on Thai industries. An Input-Output model is constructed as a tool to numerically assess the effects, both direct and indirect, on industrial prices and outputs of the following tax measures: (1) taxes under the polluter pays principle, (2) taxes on value added, and (3) taxes on production. The data intensively used are the most recent input-output table of 1985 (200X200 sectors), expenditure for hazardous waste control at sectoral levels, and certain data used to obtain extraneous parameters such as price elasticities of export demand, and domestic sales. The data used are essentially of secondary, but particulary managed to fit this study. The findings indicate that all types of tax measures would certainly raise product prices and negatively affect production. Taxation under the polluter pays principle would lead to the most sizeable impact on sectoral prices and outputs, respectively ranging between 0 – 5.446 percent and between 0 – 2.257 percent for changes in prices and outputs. The impacts of value added tax and production tax would be relatively low. The effect of value added tax and production tax on sectoral prices respectively range between 0.037 – 0.077 percent and between 0.039 – 0.083 percent. The corresponding effects on sectoral outputs range between 0 – 0.089 percent and 0 – 0.104 percent, respectively. Considering the effects in terms of baht, it was found that the polluter pay tax would most strongly result in the reduction in the nation’s output value, i.e. around 1,556.08 million baht of approximately twice as much as those resulting from other taxes. However, its impact on the country’s value added was found to be smallest, i.e. around 173.02 million baht. In any case, it is noteworthly that for manufacturing industries, particularly those with high export dependence, the impact would be quite large. Value added tax would rather have strongest impact on value added, totally around 179.33 million baht. The activities that would be affected most by the value added tax are those in services sectors.